La Agencia Tributaria (AEAT) has raised to €50,000 the amount exempted from the obligation to provide a guarantee in requests for deferment or payment in installments of tax debts, as established in the Ministerial Order that has been published.
As from April 15, 2023, the limit exempted from the obligation to provide guarantee in the requests for deferment or installment payment is increased to 50,000€, compared to 30,000€ to date, which is applicable both for debts in the voluntary period and in the enforcement period.
This exemption in the provision of guarantees will be applied when the total amount does not exceed €50,000 for both debts in the voluntary period and in the executive payment period and will be accumulated to the amount of all the fractioned or deferred debts of the same debtor.
The request for deferrals or instalments is a very useful tool in the event of temporary cash flow difficulties, which allows the company to keep up to date with its obligations and avoids the increased risk that non-payments and seizures generate, both in terms of credit and commercial reputation with its own customers.
Applications in process prior to April 15 will be governed by the regulations in force on the day on which the application was submitted.